OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

REG-133446-03 (Final) Guidance on Passive Foreign Company (PFIC) Purging Elections

ICR 200904-1545-024 · OMB 1545-1965 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
REG-133446-03.Sup.doc Supporting Statement A Uploaded 2009-04-28 Available
IC Document Collections
IC IDCollectionTypeStatusForm
19699 REG-133446-03 (Final) Guidance on Passive Foreign Company (PFIC) Purging Elections Modified
ICR Details
1545-1965 200904-1545-024
Historical Active 200709-1545-018
TREAS/IRS ah-1965-018
REG-133446-03 (Final) Guidance on Passive Foreign Company (PFIC) Purging Elections
Extension without change of a currently approved collection   No
Regular
Approved without change 07/02/2009
Retrieve Notice of Action (NOA) 05/27/2009
  Inventory as of this Action Requested Previously Approved
07/31/2012 36 Months From Approved 07/31/2009
250 0 250
250 0 250
0 0 0
The IRS needs the information to substantiate the taxpayer's computation of the taxpayer's share of the PFIC's post-1986 earning and profits.
US Code: 26 USC 1297 Name of Law: Passive foreign investment company.
  
None
1545-BC37 Final or interim final rulemaking 72 FR 54820 09/27/2007
  74 FR 6217 02/05/2009
74 FR 24899 05/26/2009
No
1
IC Title Form No. Form Name
REG-133446-03 (Final) Guidance on Passive Foreign Company (PFIC) Purging Elections
  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 250 250 0 0 0 0
Annual Time Burden (Hours) 250 250 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
Uncollected
Uncollected
No
Uncollected
Paul Carlino 202 622-3840
  No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
05/27/2009